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Accounting

Permission of the Department of Accounting is required for all 300- and 400-level accounting courses. Students are advised not to take 400-level courses in accounting prior to their fourth year.

COMM 201.3
Accounting and Business Decision Making
1/2(3L)

Helps the student understand, use and appreciate the limitations of information provided in an organization's financial statements. As such, the course examines what financial statements are, what they include and the means of deriving information for and from them. Specifically, the course will enable the student to: (1) link the results of management's financing, investing and operating decisions to financial statement reporting; (2) understand the boundaries and limitations of information in the financial statements; (3) demonstrate a basic but real awareness of financial accounting systems; and (4) use information in financial statements to help make various decisions about an organization.

COMM 301.3
An Introduction to Management Accounting for Future Managers
1/2(2L-1S)
Prerequisite(s): COMM 201.

Introduces students to the important role that management accounting plays in contemporary organizations, where ideas such as quality,continuous improvement, customer focus and employee empowerment are commonplace. Students are exposed to the management accounting information that supports decision making, learning, planning and controlling activities ­in both operational and strategic contexts. Mastery of technical accounting details is secondary to the need to understand the type of information that is appropriate in a given situation and how that information contributes to the management of the organization. Significant use of the case method is employed.

Note: This course is Restricted to students who are non-accounting majors. Students who have credit for COMM 302 may substitute COMM 302 for COMM 301.

COMM 302.3
Introduction to Management Accounting
1(2L-1T)
Prerequisite(s): COMM 104, COMM 201.
Corequisite(s): COMM 205.

An introduction to managerial accounting concepts and methods. This course exposes students to selected topics such as cost behavior, cost allocation, product costing, standard costing and variance analysis, budgeting, cost-volume-profit analysis, and pricing, and is based primarily on lectures and in-class problem-solving. A major budgeting assignment is included as part of the course, where students are expected to develop multi-period budgets under different scenarios.

Note: This course is restricted to accounting majors. Students who have credit for COMM 302 may substitute COMM 302 for COMM 301.

COMM 308.3
Cost Management Systems
2(2L-1S)
Prerequisite(s): COMM 302.
Corequisite(s): COMM 203.

A significant part of the course is devoted to providing students with an in-depth understanding of activity-based costing/activity-based management and their role in cost management. This will be complemented by examining topics such as target costing, kaizen costing and life-cycle cost management. Special attention will be paid to the implications on cost management systems of modern management practices such as just-in-time manufacturing systems, total quality management, lean manufacturing and the theory of constraints.

Note: Students who have completed ACC 335 may not take this course for credit.

COMM 321.3
Corporate Financial Reporting I
1(1L-2S)
Prerequisite(s): COMM 201.

An intensive examination of professional pronouncements and practices regarding concepts, principles and procedures for recognizing, measuring and disclosing assets and related revenues and expenses which are presented in financial statements prepared for use by third parties. Within this knowledge base, skills regarding reading, analysis, diagnosis, evaluation and judgment are developed in a context of new and unfamiliar situations.

COMM 323.3
Corporate Financial Reporting II
2(3L)
Prerequisite(s): COMM 321.

A continuation of corporate financial reporting as described for COMM 321 but focusing on issues regarding liabilities and owners' equity and related revenues and expenses. Consideration is also given to cash flow analysis, the impact of various accounting methods on the reported results of a firm's activities, and interpretation of financial statements. Case assignments are used to develop teamwork and written and oral presentation skills.

COMM 337.3
Business Information and Accounting Systems
1/2(3S)
Prerequisite(s): COMM 308.

Study of the role of the accounting system in a total management information system. Deals with the major considerations involved in the design and installation of accounting systems. Cases in systems review and analysis concerning matters such as internal control evaluation, forms design, and flow charting are used extensively. Manual, mechanical, and electronic data processing techniques are investigated in relation to their use in accounting systems.

COMM 412.3
Accounting Theory
1/2(1.5L-1.5S)
Prerequisite(s): COMM 323.

A critical examination of contemporary problem areas in financial accounting theory. Selected topics are covered in depth. Panel discussions and debates are a vital aspect. Specific skill development focuses on how to learn and think creatively about accounting issues, develop reasoned positions and justification thereof, express criticisms in a constructive manner, improve written and oral communication abilities, and participate actively in discussions.

Note: It is highly recommended that students take COMM 412 and COMM 413 in the same term.

COMM 413.3
Contemporary Issues in Accounting
1/2(3S)
Prerequisite(s): COMM 323.

Examines various contemporary issues facing the "accounting profession". These issues are drawn from both the academic and professional accounting literatures. The course challenges students to develop (more) informed positions on these various issues, and exercises and improves their skills in critical thinking, persuasive writing, and effective oral communication. Class meetings take place in an interactive, "seminar-style" format and include the use of formal debates. Students must also submit term papers.

Note: It is highly recommended that students take COMM 412 and COMM 413 in the same term.

COMM 421.3
Auditing - External
1/2(3L)
Prerequisite(s): COMM 323.

Considers the demand for independent external audits,
including environmental determinants (social, legal and professional)
or individual auditor behaviour. The satisfaction of the demand for an
audit is examined within a risk reduction expression of an auditor's
opinion formulation process.

COMM 433.3
Accounting for Equity Interests
1/2(1L-2T)
Prerequisite(s): COMM 323.

Focuses on accounting and reporting issues associated with economic entities consisting of multiple parts. The simplifying assumption that corporations operate independent from other organizations is relaxed. Theory and practice related to accounting for business combinations, intercorporate investments, foreign currency denominated transactions and foreign investments will be examined. Accounting and reporting by not-for-profit organizations will be considered.

COMM 438.3
Management Planning and Control Systems
1/2(3L)
Prerequisite(s): COMM 308.
Corequisite(s): COMM 401.

Based primarily on the case method of instruction, this course provides students with a conceptual framework, an exposure to the component parts, and a systematic procedure so that they can begin to evaluate, design and implement management planning and control systems. Specific topics covered include: controlling discretionary expenditures, cost, profit and investment centres, transfer pricing, budgeting, performance measurement, innovation, compensation, and instilling ethical behavior in organizations.


Business Law

COMM 208.3
Introduction to Business Law
1/2(3L)

An introduction to the general principles of law relating to contract and tort. Special contracts to be considered include agency, assignment, bailment, employment, guarantee, insurance, negotiable instruments, sale of goods, and contracts creating a security interest in goods. Some aspects of the law relating to real property, partnership and corporations will be discussed.

COMM 404.3
Business Law
1/2(3L)
Prerequisite(s): COMM 208.

Provides a more comprehensive examination of several of the topics surveyed in COMM 208. Special attention will be given to those aspects of the law relating to real property, negotiable instruments secured transactions, partnerships and corporations. Other topics include administrative law, wills, creditor rights (including bankruptcy) and trade practices.


Finance

Permission of the Department of Finance and Management Science is required for all 300- and 400-level finance classes. COMM 203 is prerequisite to all senior finance courses in addition to prerequisites stated with each specific course description. Students are advised against taking 400-level finance courses prior to their fourth year. The department may not offer all the finance electives in any given year.

COMM 203.3
Introduction to Finance
1/2(3L)
Prerequisite(s): COMM 104.

Deals with the functions of the financial manager, including the problems and techniques of financial decision-making. Includes: goals of the firm; management of working capital; financial problems and decisions involving intermediate and long-term financing, capital budgeting under certainty and capital structure as it relates to weighted average cost of capital.

COMM 329.3
Personal Finance
1/2(3L)
Prerequisite(s): COMM 203.

Teaches the skills and techniques of personal financial planning. Topics include the financial life cycle hypothesis and other theories as they apply to individuals and families; the impact of taxation on financial plans; saving and investment planning; consumer credit and debt management; acquisition and sale of personal assets; life, health, accident, disability, auto and home insurance; leisure and recreation planning; personal bankruptcy and insolvency; retirement, wills and estate planning; and the preparation of personal financial plans.

COMM 363.3
Intermediate Corporate Finance
1/2(3L)

Deals with analytical techniques and theory of corporate finance. Covers investment and financing decisions including leasing, take-overs, corporate failures and reorganizations as well as other intermediate-level topics in the area of corporate finance. The concept of financial mobility is also emphasized.

COMM 364.3
Risk and Insurance
1/2(3L)

Deals with the concepts of risk, risk measurement and treatment, the various kinds of insurance including life, health and social security insurance; property and liability insurance; insurance institutions, contracts regulation; other topics include theft insurance; surety bonds, re-insurance, insurance and inflation, and business risk management.

COMM 366.3
International Business Finance
1/2(3L)
Prerequisite(s): COMM 363.

The problems, opportunities and questions confronting the financial management of multinational enterprises are analysed. Consideration is given to macro aspects of international finance including the problems of international liquidity and related institutional developments as inputs to the financial decision making of multinational enterprises.

COMM 367.3
Security Analysis and Evaluation
2(3L)
Prerequisite(s): COMM 363.

The principles and techniques of investing in securities are discussed. The material covers sources and analysis of investment information, evaluation of risks and returns associated with various investment instruments. Security analysis includes fundamental and technical approaches.

COMM 419.3
Derivative Securities
1/2(3L)
Prerequisite(s): COMM 363.

Deals selectively with the theories, strategies and applications of derivative securities. Topics include futures and forward contracts, swaps, standard options, exotic options and other derivative securities on different underlying assets; valuation techniques; empirical studies; governance and regulation of derivative securities trading and exposure; and management of financial risks.

COMM 461.3
Theory of Finance
1(3L)
Prerequisite(s): COMM 207 and 367.

Intensive treatment is given to selected areas in finance, including capital budgeting; cost of capital and capital structure; dividend policy; evaluation of growth and expansion of business firms; evaluation of portfolio performance.

COMM 467.3
Portfolio Theory and Management
1(3L)
Prerequisite(s): COMM 367.

Theory and practice of portfolio management for the purpose of selecting various financial instruments to meet the preference of investors. Topics include: diversification effects, evaluation of performance, timing for buying and selling financial instruments and use of computers, as applied to portfolio management.

COMM 469.3
Management of Financial Institutions
2(3L)
Prerequisite(s): COMM 367.

The managerial problems of some important financial institutions such as chartered banks, insurance companies, trust companies, mortgage and loan companies, pension funds, and investment companies; management techniques of assets and liabilities of these financial institutions; the regulatory environment. This course will be built around case discussion, lectures, and reading material on the latest issues in the management of the relevant financial institutions.


General Commerce Courses

COMM 101.3
Introduction to Business
1/2(3L)

Successful enterprises must effectively integrate a variety of managerial processes and functions within the organization, while also maintaining effective relationships with key stakeholder groups. This course assists students to develop an understanding of the issues affecting business, the complex web of interrelationships involved in successfully dealing with these issues, and the organizational and managerial challenges involved in managing contemporary business organizations.

COMM 102.3
Introduction to Business Management
1/2(3L)

Examines the processes of management including environment and business analysis, planning, decision making, execution, and performance measurement. This course will make major use of case analyses, simulations, organizational audits or other forms of pedagogy that allow the student to assume the role of manager of the organization.

Note: May not be used for credit toward the B.Comm degree.

COMM 109.0
Library Research I

Introduces students to the University of Saskatchewan libraries and to the wide variety of electronic resources available to them.

COMM 110.0
Computer Skills

Introduces students to the computer skills necessary to successfully use computers and software in upper year courses. Consists of three (3) modules: General Computing, Spreadsheets and Word Processing.

COMM 209.0
Library Research II
Prerequisite(s): COMM 109 and 2nd year standing.

Introduce students to a variety of sources of industrial information including company reports, standard industrial classification schemes, statistical information and stocks and bonds.

COMM 303.3
Government Policy
1/2(1.5L-1.5S)
Prerequisite(s): Third year standing.

Introduces students to government structures and policy making processes. Included are the structure of governments (federal, provincial, municipal), the current political system and parties, market failures and potential solutions, opposing views on macro-economic policy in the context of current monetary and fiscal policy, government deficits and debt, and an overview of the world economic and social policies. Uses guest speakers to provide views from different perspectives such as business, labour, government, and other special interest groups. Current events and topics will be discussed and debated.

COMM 305.3
Creative Thinking, Problem Solving and Ethical Decision Making for Managers
1/2(3S) (Not offered in 2002-2003)
Prerequisite(s): Third year standing.

Examines the processes underlying creative thinking, decision-making and problem-solving by individuals and groups inside organizations. Students will study techniques for enhancing these skills, and will critically examine their own decision-making styles and their creative potential. A framework for the consideration of ethical issues in decision making will be described. Explores the particular problems of two-party negotiations and multiple-party decision making.

COMM 309.0
Library Research III
Prerequisite(s): COMM 209.

Introduces students to primary and secondary materials relating to the Canadian legal system.

COMM 492.3
Agribusiness Venture Management
1(1S-2P)
Prerequisite(s): Required courses in Agribusiness Minor in Agriculture or Agribusiness Theme in Commerce.

Assists students in developing and understanding the skills and tools required to prepare and present a complete and professional business plan for a business entity in the agricultural industry. Agriculture and Commerce students are expected to combine knowledge and skills to produce an Agricultural business plan. This course serves as the capstone course for Agriculture students taking the Agribusiness Minor as well as the required course for Commerce students taking an Agribusiness Theme.

Note: Students may receive credit for only one of COMM 447 or 492.

COMM 498.3
Special Topics
1/2(3S)
Prerequisite(s): Permission of Department offering the class.

Develops students' awareness of a number of specialized topics of significance in the areas of specialization in the College of Commerce (Accounting, Marketing and Management, Finance and Management Science, Health Care Administration, General Business) through class discussion and individual research reports. Course content will vary, depending on when offered, student interests, and the instructor's interests.


Health Care Administration

New applicants will not be admitted to this major nor will Health Care Administration courses be offered in 2002-2003.

COMM 332.3
Introduction to Health Care Administration
1(3L)(Not offered in 2002-2003)

Introduces the student to the administrative structures of health care services in Canada and to the role expectations of different groups and organizations involved in the delivery of health care services.

COMM 333.3
Health Agencies
2(3L)(Not offered in 2002-2003)

Examines the pattern, structure and operation of the various components associated with modern health care delivery systems. The components examined include community health centres, hospitals, nursing homes, home care systems, and various other public health services.

COMM 339.3
Field Project
3(P)(Not offered in 2002-2003)
Prerequisite(s): COMM 333.

Provides students with the opportunity to analyse and develop solutions to actual problems in health administration. The student, now an administrative resident in a health care organization, works under the direction of a senior executive, called a preceptor. The professor assumes overall supervision for the students working under the daily direction of preceptors.

COMM 434.3
Health Care Law and Ethics
1/2(3L)(Not offered in 2002-2003)
Prerequisite(s): COMM 332 and 333.

Divided into three major sections. Section one provides a brief review of the Canadian Legal System and the specific portions which affect Health Care Organizations. Section two covers the legal concerns of patients and Health Care Professionals in the context of receiving treatment and negligence. Section three covers broad community-related issues which affect Health Care Organizations. Attention is paid throughout to the interconnection of ethical issues and legal issues.

COMM 436.3
Policy Formulation and Planning in Health Care Administration
1/2(3S)(Not offered in 2002-2003)
Prerequisite(s): COMM 333.

Deals with program and service planning in health care institutions at the institutional, community and regional levels, determination of needs, setting of priorities, the planning process, implementation of evaluation.


Human Resource Management

COMM 202 is prerequisite for all courses in this area in addition to those stated with each course.

COMM 202.3
Introduction to Organizational Behaviour
1/2(3S)

Introduces various behavioural concepts and tools that will assist the administrator in both understanding behaviour in organizations and enhancing organizational effectiveness. Topics include the role of the administrator, schools of management thought, forces affecting employee and work group behaviour, leadership and supervision, interpersonal and organizational communication, and organizational change.

COMM 342.3
Organization Structure and Design
1/2(3S)
Prerequisite(s): COMM 202.

Completes the introduction to organizational behaviour begun in COMM 202 by providing and understanding of the theory, research, and managerial choices relevant in structuring, designing, and maintaining effective organizations. A contingency approach will be used to examine the influence of factors such as environment, goals and strategy, and technology on the structure and behaviour of organizations. Methods for organization development and change will also be introduced and discussed.

COMM 348.3
Human Aspects of Administration
1/2(3S)
Prerequisite(s): COMM 202.

Extended coverage of topics covered in COMM 202 with a focus on leadership. Uses various media to examine theories of and issues in leadership in organizations. Cases, role playing and seminars are used to provide practical exposure to leadership issues and problems.

COMM 382.3
Employment Law
1/2(3L)

Deals with four major statutes and public policies comprising employment law: Employment Standards, Human Rights, Occupational Health and Safety, and Workers' Compensation legislation.

COMM 384.3
Workplace Health & Safety
1/2(3L)
Prerequisite(s): COMM 206 or permission of the instructor.

Acquaints students with the full-scope of job-related safety and health hazards, the key institutions and their responsibilities including government, industry, labour medical/scientific, and industrial engineering. Historical and economic developments, enforcement and compliance will be reviewed. Special emphasis will centre on the element of an effective workplace health and safety program.

COMM 386.3
Personnel Management
1/2(3L)
Prerequisite(s): COMM 202 and 206.

Primarily concerned with the problem of staffing large organizations. Topics include procurement; employee interviewing, testing and placement; wage and salary administration; and other topics pertinent to the personnel management function.

COMM 388.3
Compensation
1/2(2L-1P)
Prerequisite(s): COMM 206.

Deals with compensation theory and practice. Topics include job evaluation, wage surveys, performance evaluation, incentive systems, benefits and legal concerns in developing and administering compensation systems in organizations. The course's primary focus is a major project involving students in designing a compensation plan for an organization.

COMM 402.3
Management Skills
1/2(3S)
Prerequisite(s): Open to Commerce students in their graduating year.

This course focuses on the skills managers require to effectively "get things done" in organizations. The course concentrates on ten skills that research identifies as those most frequently associated with effective managers: verbal communication, managing time and stress, motivating and influencing others, delegating, setting goals and articulating vision, self-awareness and empathy, team building, managing conflict, problem recognition and problem solving and managing individual decisions. Skill learning will involve some lectures, but will focus primarily on student involvement through cases, exercises and role playing.

COMM 441.3
High Involvement Work Systems
1/2(3S)
Prerequisite(s): COMM 202.

Examines the various elements for creating high involvement work systems including job and task redesign, ergonomics, self-managed work teams, participative management, financial participation, joint labour-management committees, joint consultation through worker councils or board representation and employee ownership. The evidence on the consequences of each of the elements will be assessed, and implementation issues will be examined.


Industrial Relations

COMM 206 is prerequisite for all courses in this area in addition to those stated with each course.

COMM 206.3
Employment and Industrial Relations
1/2(3L)

Investigates an array of perspectives of industrial and employment relations in work organizations. Examines the economics, political and social forces affecting the actors in these settings including the institutional framework affecting their practices and stresses the phenomenon of collective action as revealed through union and management strategies.

COMM 383.3
Industrial Relations and Labour Markets
1/2(3S)
Prerequisite(s): COMM 206.

A critical analysis of the economic foundation of trade unions and industrial relations. Major topics include the sources of union power, trade union wage policy, economic effects of trade unions, and income policy and collective bargaining.

COMM 387.3
Labour Law
1/2(3S) (Not offered 2002-2003)
Prerequisite(s): COMM 206.

Introduction to the collective bargaining policy, and particularly the Saskatchewan Trade Union Act and major labour relations board rulings. Rights arbitration will also be covered.

COMM 481.3
Collective Bargaining
1/2(3S)
Prerequisite(s): COMM 206.

Provides students with an understanding of the structures, processes and dynamics of collective bargaining. Among other topics it addresses dispute resolution mechanisms and current bargaining issues. Contains a bargaining simulation exercise.

COMM 485.3
Comparative Industrial Relations Systems
1/2(3S)

Analyses the collective bargaining process by a comparison of the history, structure and function of labour organizations, primarily in the Western democracies. However, some attention will be paid to the roles of trade unions, employers and the state in developing countries and in the countries making the transition from centralized state planning.


Management

Third year standing in the College of Commerce is required to enroll in all Management courses.

COMM 340.3
Introduction to International Business
1/2(3L)

Introduces the student to the global setting in which international business decisions are made. In addition to the basic economic factors, socio-cultural, legal, and political considerations are examined. Emphasis is placed on the factors which are relevant to decision-making in a wide range of international business functions (e.g. marketing, finance) and international business forms (e.g. export-import, foreign manufacturing, joint ventures).

COMM 345.3
Business and Public Policy
1/2(3S)

Considers various areas of government activities which affect business decision-making and considers their impact on management decision-making.

COMM 346.3
The Commercialization of Biotechnology
1/2(1.5L-1.5S)
Prerequisite(s): 60 credit units of university or 3rd year standing, with priority given to students registered in the Biotechnology program.

This course provides a practice oriented bridge between the laboratory and the world of commerce. It examines the theory and practice of launching new business ventures in the biotechnology industry. Practicing biotechnology managers, entrepreneurs and special advisors will describe their activities and experiences in a series of industry seminars.

COMM 401.3
Business Policy I
1/2(3S)
Prerequisite(s): Open to Commerce students in their graduating year.

An integrative course which focuses on the functions and responsibilities of senior management. Deals with the concept of organizational strategy and how it is formulated, developed and implemented in actual situations.

COMM 446.3
Applications of Management Theory
1/2(3S)
Prerequisite(s): Permission of the instructor.

Examines applied management in a variety of contexts, building upon a core of management strategy theory. The creation of business plans and competitive strategies as solutions to business problems will develop managerial, interpersonal and leadership skills. The course will also facilitate the participation of a proportion of registered students in various intercollegiate business competitions.

COMM 447.3
Entrepreneurship and Small Business Management
1/2(1S-2P)
Prerequisite(s): Fourth-year standing in College of Commerce.

Examines the processes involved in and skills required for the successful formation of new business ventures and the on-going management of small businesses. Students can examine their own entrepreneurial potential and experience the process of new venture formation and financing through the preparation and formal presentation of a plan for the initiation of a business venture of their own choice.

Note: Students may receive credit for only one of COMM 447 or 492.

COMM 490.3
Field Study in Management

Provides students with an opportunity to execute an in-depth investigation of a topic of special interest to management within a different cultural environment. The venue or the country where the student will be stationed may vary with each offering.


Marketing

Permission of the Department of Management and Marketing is required for all 300- and 400-level marketing courses. COMM 200 or COMM 204 is prerequisite for all other courses in marketing. Additional prerequisites are stated with each course.

COMM 200.3
Introduction to Agribusiness Marketing
1/2(3L)

Provides students with an introduction to the principles and concepts of marketing as applied to the agribusiness industry. In this context, business activities are analyzed from the point of view of recognition, stimulation and satisfaction of customer demand. Specific topics include market segmentation, consumer behavior, marketing mix strategies, marketing research and marketing ethics. Agribusiness cases and examples are extensively used to illustrate effective marketing principles, strategies and practices.

Note: This course is an alternative to COMM 204 and students will not receive credit for both COMM 200 and 204.

COMM 204.3
Introduction to Marketing
1/2(3L)

Introduces the student to the marketing concept in business. Business activities are analysed from the point of view of recognition, stimulation and satisfaction of consumer demand.

Note: Students will not receive credit for both COMM 200 and 204.

COMM 352.3
Marketing Analysis and Planning
1/2(2.5S-.5P)
Corequisite(s): COMM 301.

Concentrates on the development of marketing strategies. An operational framework is built for analysing the marketing environment and for selecting among strategic alternatives. Case analyses predominate.

COMM 354.3
Consumer Analysis
1/2(3S)

Considers factors influencing consumer behaviour as a focal point of marketing decision making. Topics include market segmentation and positioning, environmental and individual determinants of consumer behaviour and consumer decision processes. This material is analysed for its usefulness in designing, evaluating and implementing marketing strategies.

COMM 357.3
Marketing Research
1/2(2S-1P)
Corequisite(s): COMM 207.

Examines the principles and procedures associated with the collection and analysis of relevant information in the context of solving practical marketing problems. Students have the opportunity to apply these principles at each stage of the marketing research process: problem definition, research design, data collection, data analysis, and report preparation.

COMM 450.3
Current Issues in Marketing
1/2(2S-1P)
Prerequisite(s): COMM 352.

Deepens the student's understanding of a specialized area in the field of marketing. Potential topics include marketing of agricultural products, business to business marketing, management of the sales forces, the impact of new technology on marketing practice, and advanced marketing research. Students are advised to contact the instructor of the department office for more specific details.

COMM 451.3
Marketing Communication
1/2(2S-1P)
Prerequisite(s): COMM 352 and 354 or permission of Department.

Introduces students to the basic concepts which underlie the promotional activities of the firm. The concept of the promotional mix is introduced and the proper strategic roles for advertising, personal selling and sales promotion are discussed in the context of the findings of communication theory.

COMM 452.3
Services Marketing
1/2(2S-1P)
Prerequisite(s): COMM 352.

Considers the unique marketing issues and problems facing service organizations. Issues considered include the role of the client, quality in service organizations, demand management and pricing problems. Within the overall context of the service sector the course also considers marketing issues related to health care and non-profit organizations.

COMM 453.3
Marketing Logistics Management
1/2(3S)
Prerequisite(s): COMM 352.

Focuses on the physical distribution element of the marketing mix. Deals with the cost and value added to products or services by making them available in the desired condition when and where they are needed while making the greatest contribution to the firm. Major topics include transportation, inventory levels, processing customer orders, warehousing, packaging, facility location, materials handling and other activities directed to the achievement of customer service standards.

COMM 455.3
Marketing Strategy: Implementation and Control
1/2 (3S) (Not offered in 2002-2003)
Prerequisite(s): COMM 352.

Focus is on practical studies of how marketing strategies get accomplished in representative market situations. Emphasis is on the how-to-do of strategy formulation. Sharpens student understanding and appreciation for the organizational component of marketing: the human resources, processes, and analytical issues relevant to the implementation of marketing programs and the execution of strategy. Examines issues involved in implementing marketing strategies by focusing on the allied areas of marketing programs, sales management, and marketing organization and control.

COMM 456.3
International Marketing
1/2(3S)
Prerequisite(s): COMM 340.

Examines the managerial aspects of international marketing activities of the firm. The various decision areas in marketing including marketing research, product policy, pricing, distribution, and promotion are considered in an international context. Also presented are the problems relating to the formulation and implementation of an integrated marketing plan for the firm's international operations.

COMM 459.3
Management of Marketing Channels
1/2(3S)(Not offered in 2002-2003)
Prerequisite(s): COMM 352.

Examines the activities and technologies associated with the distribution of goods and services from both societal and managerial perspectives.Topics include design and management of channels, distribution systems including franchising, shopping centres and other types of institutions. Various topics related to retail management are also considered.


Production and Operations Management

COMM 205.3
Introduction to Production and Operations Management
1/2(3L)
Prerequisite(s): COMM 104.

Introduction to elements and decision-making tools in production and operations management including product and service design, location planning, process selection and capacity planning, facility lay-out, design of work systems, aggregate planning, inventory management, materials requirement planning, just-in-time systems, scheduling, project management, waiting lines, and quality assurance.

Note: Students with credit for QUANT 391 or POM 391 may not take this course for credit.

COMM 393.3
Management Science
1(3L)
Prerequisite(s): COMM 104.

Introduction to selected quantitative decision-making tools used in management. Topics covered are linear programming, transportation and assignment problems, integer and goal programming, network models, simulation, decision analysis and dynamic programming. Use will be made of available computer programs.

Note: Students with credit for QUANT 393 or POM 393 may not take this course for credit.

COMM 395.3
Business Forecasting
2(2.5L-.5S)
Prerequisite(s): COMM 104.

The process of business forecasting involves the study of historical data to discover their underlying tendencies and patterns and the use of this knowledge to project the data into future time periods as forecasts. Topic areas include moving averages and exponential smoothing methods including Holt's and Winter's models, regression analysis, multiple regression including validation of model, selection of the best model and seasonal analysis, time series analysis, regression of time series data, Box-Jenkins (ARIMA) methodology, and judgmental elements in forecasting. The approach will involve less mathematical exposition and more applications of forecasting in business using mini cases. Use is made of available computer programs.

COMM 491.3
Purchasing and Materials Management
1(3L)
Prerequisite(s): COMM 205.

Introduction to concepts and techniques applied in industrial purchasing and materials management. The purchasing topics include operating procedures, supplier selection, price determination, bidding and negotiation, cost and value analysis, and supplier relations and partnerships. The materials management topics include production planning and control, inventory control systems and models including distribution inventory systems, and materials handling and warehousing.

Note: Students may receive credit for only one of COMM 447 or 492.

COMM 493.3
Total Quality Management
1(3L)
Prerequisite(s): COMM 205.

Basic concepts of total quality control, strategic quality planning, quality value and engineering, loss function and quality level, statistical process control, management of process quality, quality and operation results, Taguchi methods, preventive maintenance, other aspects of quality management.

COMM 495.3
Business Logistics Modelling
2(3L)
Prerequisite(s): COMM 205.

Business logistics deals with the distribution of goods and services. In the past this area has mainly been interested in the physical distribution, transportation, materials' storage and handling, production scheduling, order processing, and warehousing decisions surrounding physical commodities. However, in the service section and knowledge-based industries, the distribution function revolves around information systems and computer networks such as the Internet. This course attempts to explore these issues and to develop the models required to analyse the distribution of both physical and information commodities. Computer modelling and the Internet will also be used to investigate these logistical decisions.


Quantitative Analysis

COMM 104.3
Statistics I
1/2(3L)
Prerequisite(s): MATH 110.

Descriptive statistics, index numbers, probability concepts, probability distributions, sampling distributions, statistical inference - estimation and hypothesis testing. Introduction to time series forecasting (moving averages and exponential smoothing).

COMM 207.3
Statistics II
1/2(3L)
Prerequisite(s): COMM 104.

Chi-square contingency test, goodness-of-fit tests. Analysis of variance, simple linear regression and correlation. Multiple regression and correlation. Nonparametric statistics, statistical decision theory, some statistical applications in quality control.


Taxation

Permission of the Department of Accounting is required for all 300- and 400-level taxation courses.

COMM 405.3
Taxation - Taxation and Business Decisions
1/2(3L)(Not offered in 2002-2003)
Prerequisite(s): Fourth-year standing.

Students acquire an understanding of the fundamentals of the Canadian tax system and its impact on business and personal decision-making. The Canadian income tax structure is examined, a theory for tax planning is developed, and specific tax planning topics are discussed.

Note: Students may receive credit for only one of COMM 405.3 or COMM 406.3

COMM 406.3
Taxation - Liability for Tax and Computation of Net Income
1(3L)
Prerequisite(s): COMM 321.

Exposes students to the technical provisions of the Income Tax Act and their interpretation and application. In particular, the course examines the liability for tax and the computation of net income for tax purposes. Emphasis is placed on learning how to read, understand and apply the legislation itself. Students are also introduced to the skills necessary to research a tax issue.

Note: Students may receive credit for only one of COMM 405.3 or COMM 406.3

COMM 407.3
Taxation - Individual and Corporate Taxes Payable and Tax Planning
2(3L)
Prerequisite(s): COMM 321, COMM 406.

Further exposes students to the technical provisions of the Income Tax Act, with continued emphasis on learning to read the legislation with understanding. In particular, the course examines the determination of taxable income and taxes payable for individuals and corporations, the application of the provisions of the Act to various business situations and reorganizations, as well as tax planning issues related to these topics. Students are given the opportunity to further develop their tax research skills.


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